The Implementation of the “Authorised OECD Approach” under German Law and Its Relation to Tax Treaties Already in Force – Can the “Authorised OECD Approach” Be Applied Retrospectively?

Type

Journal

Author

Lingier, R.K.

Country

Germany

Published Date

February 19, 2015

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 3

DOI

https://doi.org/10.59403/zfneav

Document

Go to Tax Research Platform

In this article, the author examines the implementation of the Authorised OECD Approach (AOA) under German law and discusses whether the AOA can be applied retrospectively.

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The Implementation of the “Authorised OECD Approach” under German Law and Its Relation to Tax Treaties Already in Force – Can the “Authorised OECD Approach” Be Applied Retrospectively?